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Ángel-Sabino Mirón Sanguino, Eva Crespo-Cebada, Elena Muñoz Muñoz and Carlos Diaz Caro
Throughout history, the analysis of companies? financial structure has been approached from different angles, with different areas of the overall financial situation being separated and studied independently in order to improve understanding. Within the ...
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Tobias Nießner, Stefan Nießner and Matthias Schumann
How can useful information extracted from unstructured data be used to contribute to a better prediction of corporate failure or bankruptcy? In this research, we examine a data set of 2,163,147 financial statements of German companies that are triple cla...
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Romlah Jaffar, Nor Asyiqin Abu, Mohamat Sabri Hassan and Mohd Mohid Rahmat
The presence of board members with good governance attributes is value-relevant since it influences investors? investment decisions. The value relevance is expected to improve with the newly introduced extended audit report to disclose key audit matters ...
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Peter Holub, Ladislav Gulan, Andrej Korec, Viktória Chovancíková, Miroslav Nagy and Martin Nagy
The research problem is oriented to shortening the development time of products for the automotive and engineering industry and to improving their output properties, such as weight reduction by implementation of advanced design methods (DfAMs). The inten...
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Jean Damascene Mvunabandi,Bomi Cyril Nomlala
Pág. 145 - 161
This article aims to obtain empirical evidence about the relationship between New Fraud Combined Theory with non-government organizations? financial statement fraud in South Africa. The population of this thesis research comprised 87 staff from 30 chosen...
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I Wayan Widnyana, Sapta Rini Widyawati
Pág. 402 - 409
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Baker Akram Falah Jarah, Mufleh Amin AL Jarrah, Murad Ali Ahmad Al-Zaqeba and Mefleh Faisal Mefleh Al-Jarrah
The purpose of this study is to look into the role of internal audit (IA) in reducing the effects of creative accounting (CA) on financial statement reliability in Jordanian Islamic Banks. The research study used the survey methodology to examine the rol...
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Yobi Mulyana
Pág. 176 - 186
Earnings management is the activity of managers of pharmaceutical companies in an effort to influence financial statement information that aims to deceive stakeholders who want to know the performance and condition of the company. This activity is though...
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Anindya Saputri Irvanitha, Bambang Subroto, Zaki Baridwan
Pág. 327 - 337
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Atanas Sixpence,Olufemi P. Adeyeye,Rajendra Rajaram
AbstractOrientation: Empirical knowledge regarding which financial statement variables are linked to firm value is critical for profitable equity investment.Research purpose: The study examines the impact of earnings before interest and taxes from contin...
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